This document presents and explains the architecture of the XBRL taxonomy for
second level reporting defined by the European Banking Authority.
The expected direct audience of this document are software developers working
directly or indirectly for national competent authorities that will be required to pass
supervisory data to the EBA using this taxonomy. This document is also useful for
developers of software that produces or consumes instance documents following this
taxonomy.
Additionally, given the possibility of this taxonomy forming, to some degree, the basis
for reporting from credit institutions to some national competent authorities, it will
also be of interest more widely to credit institutions and vendors of software involved
in the regulatory reporting process.